Is Hong Kong Part of China for Tax Treaty Purposes?
The Tax Specialist, Vol. 6, No. 2, pp. 62-67, 2002
6 Pages Posted: 27 Aug 2011
Date Written: October 1, 2002
Abstract
Chinese double tax treaties define the territory of China in a broad sense and prima facie Hong Kong is included within the territory of China. However, the Chinese and Hong Kong authorities, as well as all of China's treaty partners, take the view that Hong Kong is not covered by Chinese tax treaties. This paper considers the problem from the context of a Canadian case, Edwards v The Queen, and the Australia-China tax treaty.
Suggested Citation: Suggested Citation
Chang, Jason and Krever, Richard, Is Hong Kong Part of China for Tax Treaty Purposes? (October 1, 2002). The Tax Specialist, Vol. 6, No. 2, pp. 62-67, 2002, Available at SSRN: https://ssrn.com/abstract=1917905
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